À partir du 1er janvier 2022, l’attestation obligatoire pour les travaux d’un logement privé de plus de 10 ans afin de bénéficier du taux de TVA de 6%, c’est du passé.

Attention, une précision a été faite sur les 10 années de l’habitation en question : il s’agit de 10 ans à daté de la première facture.

Dans l’ancien système, le maitre d’œuvrage était responsable et chargé de faire cette vérification et en cas de contôle devait régulariser la TVA à l’administration.

Le législateur a changer  la règle en faisant dès lors porter la responsabilité au client final. Celui ci a donc un mois à dater de la facture pour contester l’application du taux de 6%.

Afin de pouvoir appliquer le taux réduit de TVA, la facture devra contenir la mention suivante :

« Taux de TVA: En l’absence de contestation par écrit, dans un délai d’un mois à compter de la réception de la facture, le client est présumé reconnaître que

(1) les travaux sont effectués à un bâtiment d’habitation dont la première occupation a eu lieu au cours d’une année civile qui précède d’au moins dix ans la date de la première facture relative à ces travaux,

(2) qu’après l’exécution de ces travaux, l’habitation est utilisée, soit exclusivement soit à titre principal comme logement privé et

(3) que ces travaux sont fournis et facturés à un consommateur final. Si au moins une de ces conditions n’est pas remplie, le taux normal de TVA de 21 p.c. sera applicable et le client endossera, par rapport à ces conditions, la responsabilité quant au paiement de la taxe, des intérêts et des amendes dus ».

Il est à signaler qu’il existe une possibilité d’utilisation des attestations jusqu’au 30 juin 2022, permettant aux assujettis de s’adapter à cette modification.

La Team EJE Fisco

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